LIVE FROM 01 APR 2026
Income Tax Act, 2025 (ITA 2025) is now in effect. All forms on the e-Filing portal have been renumbered and restructured. This guide maps every old ITA 1961 form to its new ITA 2025 equivalent.
The Income Tax Act, 2025 (ITA 2025) replaces the Income Tax Act, 1961 with a completely overhauled legislative framework effective 1st April 2026. One of the most immediate operational impacts is the renumbering and restructuring of all prescribed forms on the Income Tax e-Filing portal.
As a CA firm advising MNCs, SMEs, and high-net-worth individuals, Ankush Aggarwal & Associates has prepared this comprehensive reference guide to help you identify the correct ITA 2025 form number for every filing requirement you previously handled under ITA 1961. Bookmark this page for daily reference during the transition.
From 1st April 2026, 37 forms are immediately enabled under ITA 2025. The remaining forms will be migrated in a phased manner. Forms under ITA 1961 remain accessible on a parallel portal tab during the transition period.
37
Forms enabled from Apr 2026
3
Portal tabs on e-Filing
2
Brand-new forms (no ITA 1961 equivalent)
01
Apr
Apr
Effective date of ITA 2025
How the e-Filing Portal is Organised Under ITA 2025
Forms as per ITA 2025
New form numbers applicable from 1st April 2026. Use this tab for all filings under the Income Tax Act, 2025. These forms have been renumbered sequentially and structurally reorganised.
Forms as per ITA 1961
Legacy forms remain accessible on this tab during the transition. For periods prior to AY 2026-27, or where ITA 2025 form is not yet enabled, continue using this tab.
Forms as per Other Acts
Forms prescribed under other legislations such as the Black Money Act and Equalization Levy are filed from this tab. These are not covered under ITA 2025 renumbering.
Forms by Category
Quick reference: ITA 2025 forms grouped by subject matter for faster identification.
Stock Exchange Reporting
ITA 2025: Form 1 | ITA 1961: 3BB
Monthly statement by stock exchanges for client code modifications in trading systems.
Institutional Approvals (80G / 12A)
ITA 2025: Forms 104, 105, 106 | ITA 1961: 10A, 10AB, 10AC
Provisional and regular registration for non-profit organisations, trusts, and Section 354 approval.
Transfer Pricing / APA
ITA 2025: Forms 50, 51, 52, 54, 55 | ITA 1961: 3CEC, 3CED, 3CEF, 34F
Pre-filing consultations, Advance Pricing Agreements, APA renewals, and Mutual Agreement Procedure applications.
NRI / Tax Residency Certificate
ITA 2025: Forms 41, 42 | ITA 1961: 10F, 10FA
TRC applications for NRIs, and information furnished under DTAA provisions for non-resident clients.
TDS / TCS Declarations
ITA 2025: Forms 121, 127, 141 | ITA 1961: 15G, 15H, 27C, 26QB-QE
15G/15H declarations for TDS exemption, buyer declarations under 27C, and challan-cum-statements for property, rent, and contractor TDS.
Foreign Remittance (CA Certificate)
ITA 2025: Forms 145, 146 | ITA 1961: 15CA, 15CB
Information and CA certificate for outward foreign remittances to non-residents and foreign companies.
Tonnage Tax Scheme
ITA 2025: Form 80 | ITA 1961: Form 65
Application for exercising or renewing the tonnage tax scheme option for shipping companies under Section 231.
Specified Business Notifications
ITA 2025: Forms 17, 18, 19, 20 | ITA 1961: 3CF, 3CN, 3CS, 3C-O
Notifications for affordable housing, semiconductor manufacturing units, agricultural extension projects, and company approvals for R&D deductions.
Provident / Superannuation / Gratuity Funds
ITA 2025: Forms 186, 187, 188, 189, 190 | ITA 1961: 40C, 42-44, 59, 59A
Fund recognition, approval, and appeal forms for provident funds, superannuation funds, gratuity funds, and eligible public issue approvals.
IFSC / GIFT City Units
ITA 2025: Form 1 variants (SWF, Ship, Aircraft, IFSC)
Statement-cum-declarations for units in International Financial Services Centres covering ship leasing, aircraft leasing, Sovereign Wealth Funds, and IFSC unit payments.
Advance Tax
ITA 2025: Form 152 | ITA 1961: 28A
Intimation to the Assessing Officer under Section 407(8) for advance tax demand and payment under Section 407(2)/407(5).
Charitable Donations
ITA 2025: Forms 113, 114 | ITA 1961: 10BD, 10BE
Donee statements and donation certificates under Section 354(1) for 80G-eligible contributions.
Special Guidance: Filing Form 141 (Property / Rent TDS)
01
Login with PAN
Access the Income Tax e-Filing portal using your PAN credentials. Ensure login is under the buyer/deductor’s PAN account.
02
Navigate to E-pay Tax
From the dashboard, go to e-File → E-pay Tax. This is separate from the regular Forms filing menu.
03
Select ITA 2025
On the payment screen, choose Income Tax Act 2025 from the Act dropdown, then click New Payment.
04
Select Form 141
Choose Form 141 (replaces 26QB, 26QC, 26QD, 26QE). This is the unified challan-cum-statement for property, rent, and contractor TDS deductions.
Complete ITA 2025 vs ITA 1961 Form Mapping
All 37 forms enabled on the e-Filing portal from 1st April 2026. Search by form number or keyword.
| # | ITA 2025 Form | ITA 1961 Form | Description |
|---|---|---|---|
| 1 | Form 1 | 3BB | Monthly statement by a stock exchange in respect of transactions where client codes were modified after registering in the system |
| 2 | Form 2 | 5B | Application for notification of a zero coupon bond under Section 2(112) |
| 3 | Form 17 | 3CF | Application for approval of a company under Section 45(3)(b) and of a research association, university, college or other institution under Section 45(4)(b) |
| 4 | Form 18 | 3CN | Application for notification of affordable housing project as specified business under Section 46 |
| 5 | Form 19 | 3CS | Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under Section 46 |
| 6 | Form 20 | 3C-O | Application for approval of agricultural extension project under Section 47(1)(a) |
| 7 | Form 41 | 10F | Information to be provided under Section 159(8) — required by non-residents to claim DTAA benefits |
| 8 | Form 42 | 10FA | Application for Certificate of Residence (Tax Residency Certificate) for DTAA purposes under Section 159(1) and 159(2) |
| 9 | Form 50 | 3CEC | Application for a pre-filing consultation (for Advance Pricing Agreement) |
| 10 | Form 51 | 3CED / 3CEDA | Application for an Advance Pricing Agreement (APA) — bilateral and unilateral |
| 11 | Form 52 | 3CEF | Annual Compliance Report on Advance Pricing Agreement |
| 12 | Form 54 | New Form NEW | Application for Renewal of an Advance Pricing Agreement (APA) — no equivalent existed under ITA 1961 |
| 13 | Form 55 | 34F | Form of application for a resident in India seeking to invoke Mutual Agreement Procedure under DTAA with other countries or specified territories |
| 14 | Form 80 | 65 | Application for exercising / renewing option for the tonnage tax scheme under Section 231(1) or 231(10) |
| 15 | Form 104 | 10A | Application for provisional registration or provisional approval (for trusts, non-profit organisations) |
| 16 | Form 105 | 10AB | Application for registration of non-profit organisation under Section 332, or approval for deduction under Section 354 |
| 17 | Form 106 | 10AC | Order for provisional registration under Section 332, or provisional approval under Section 354 / Rejection of application |
| 18 | Form 113 | 10BD | Statement or Correction Statement to be filed by Donee under Section 354(1) — annual statement of donations received |
| 19 | Form 114 | 10BE | Certificate of Donation under Section 354(1)(g) — issued to donor for claiming 80G deduction |
| 20 | Form 121 | 15G / 15H | Declaration under Section 393(6) for receipt of certain incomes without deduction of tax (equivalent to 15G for general taxpayers and 15H for senior citizens) |
| 21 | Form 127 | 27C | Declaration under Section 394(2) to be made by a buyer for obtaining goods without collection of tax at source (TCS exemption) |
| 22 | Form 141 | 26QB / 26QC / 26QD / 26QE | Unified challan-cum-statement of deduction of tax under Section 393(1) — covers TDS on property purchase, rent, contractor payments, and more. Filed via e-File → E-pay Tax → ITA 2025 → New Payment → Form 141 |
| 23 | Form 145 | 15CA | Information to be furnished for payments to a non-resident (not being a company) or to a foreign company |
| 24 | Form 146 | 15CB | Certificate of an accountant for payments to a non-resident, not being a company, or to a foreign company — mandatory CA certificate for outward remittances above threshold |
| 25 | Form 152 | 28A | Intimation to the Assessing Officer under Section 407(8) regarding notice of demand under Section 289 for payment of advance tax under Section 407(2)/407(5) |
| 26 | Form 174 | 10BBA | Application for notification under Schedule V (Pension Fund exemption) |
| 27 | Form 180 | 9 | Application for grant of approval to a fund referred to in Schedule VII [Table: Sl. No. 2] |
| 28 | Form 186 | 40C | Application for recognition of a provident fund under Part-A of Schedule XI to the Act |
| 29 | Form 187 | 42 / 43 / 44 | Appeal against refusal to recognise, or withdrawal of recognition from, a provident fund / superannuation fund / gratuity fund |
| 30 | Form 188 | New Form NEW | Application for approval for superannuation fund or gratuity fund — new form with no ITA 1961 equivalent |
| 31 | Form 189 | 59 | Application for approval of issue of public companies under Paragraph 1(z)(i) of Schedule XV to the Act |
| 32 | Form 190 | 59A | Application for approval of mutual funds investing in the eligible issue of public companies under Paragraph 1(z)(ii) of Schedule XV to the Act |
| 33 | Form I (SWF) | Form I (SWF) | Application for notification under Schedule V — Sovereign Wealth Fund [Table Sl. No. 7, Note 5(a)(ii)(G)] |
| 34 | Form 1 (Ship Leasing) | Form 1 Ship (Notif. 57/2023) | Statement-cum-Declaration by a Unit engaged in ship leasing in an International Financial Services Centre (payee) to the Lessee (payer) |
| 35 | Form 1 (IFSC Unit) | Form 1 IFSC (Notif. 28/2024) | Statement-cum-Declaration to be furnished by a Unit of International Financial Services Centre (payee) to the payer |
| 36 | Form 1 (Dividend Exempt) | Form 1 (Notif. 52/2023) | Statement-cum-Declaration by a Unit engaged in aircraft leasing (payee) in IFSC to a Unit of IFSC (payer) — dividend exempt under Schedule VI |
| 37 | Form 1 (Aircraft Leasing) | Form 1 Aircraft (Notif. 65/2022) | Statement-cum-Declaration by a unit engaged in aircraft leasing in International Financial Services Centre to the Lessee |
No forms match your search. Try a different keyword or clear the filter.
What Changes Under ITA 2025 — Key Implications
Critical operational changes affecting compliance timelines and filing workflows for taxpayers and CAs.
Sequential Renumbering
ITA 2025 assigns new sequential numbers to all forms. Old form names like 15CA, 26QB, 10A are now Forms 145, 141, and 104 respectively. Always verify the form number before filing from 1 April 2026.
Unified TDS Challan (Form 141)
Four separate TDS challans — 26QB (property), 26QC (rent), 26QD (contractor), 26QE — are merged into a single Form 141. The filing path is also changed to E-pay Tax, not the regular Forms menu.
Two Genuinely New Forms
Form 54 (APA Renewal) and Form 188 (Superannuation / Gratuity Fund Approval) are brand-new under ITA 2025 with no ITA 1961 equivalent. Taxpayers previously lacking a dedicated form for these must now file these new forms.
Parallel Portal Tabs During Transition
The e-Filing portal maintains separate tabs for ITA 2025 and ITA 1961 forms. For proceedings relating to assessment years prior to AY 2026-27, use the ITA 1961 tab. New filings from FY 2026-27 must use ITA 2025 forms.
Phased Migration of Remaining Forms
Only 37 of the total prescribed forms are enabled from 1 April 2026. The remainder — including ITR forms — will be enabled in phases. Monitor the e-Filing portal and CBDT circulars for each migration date.
Impact on MNC / Transfer Pricing Filings
APA-related forms (50, 51, 52, 54, 55) replace 3CEC, 3CED, 3CEDA, 3CEF, and 34F. MNCs with pending APA applications or annual compliance reports need to map their submissions to the new form series immediately.
Need Help Navigating ITA 2025 Compliance?
Our CA and tax advisory team at Ankush Aggarwal & Associates assists businesses, MNCs, and SMEs in transitioning smoothly to ITA 2025 requirements — from correct form identification to timely filing and notice response.
Frequently Asked Questions
Common queries from taxpayers and professionals on ITA 2025 form transition.
From what date are ITA 2025 forms mandatory?
ITA 2025 forms are enabled on the e-Filing portal from 1st April 2026. For filings relating to FY 2025-26 (AY 2026-27) and onwards, the new form numbers under ITA 2025 apply. For earlier assessment years and proceedings already initiated under ITA 1961, the old forms remain accessible on the “Forms as per Income Tax Act 1961” tab of the portal.
Can I still file 15CA / 15CB after 1 April 2026?
Yes, but the forms are now called Form 145 (replacing 15CA) and Form 146 (replacing 15CB) under ITA 2025. The underlying purpose remains identical — Form 145 is the information form for outward foreign remittances, and Form 146 is the CA certificate. From 1 April 2026, use the “Forms as per ITA 2025” tab and select Form 145 / 146. If these are not yet enabled on the portal, the ITA 1961 tab with 15CA/15CB will remain accessible.
What replaces Form 26QB for property TDS?
Form 141 under ITA 2025 replaces Form 26QB (property TDS), Form 26QC (rent TDS), Form 26QD (contractor TDS), and Form 26QE. It is a unified challan-cum-statement. Importantly, the filing path has changed — it is now accessed via e-File, then E-pay Tax, then select Income Tax Act 2025, then New Payment, then select Form 141. It is no longer under the regular “File Income Tax Forms” menu.
What happens to 15G / 15H declarations after ITA 2025?
Both Form 15G (for individuals below 60 years) and Form 15H (for senior citizens aged 60 and above) are merged into a single Form 121 under ITA 2025. The declaration is now made under Section 393(6) for receipt of certain incomes without deduction of tax. Banks, mutual funds, and other deductors should be aware of the new form reference when accepting self-declarations from depositors.
Are ITR forms also changed under ITA 2025?
Yes, ITR forms are also being renumbered and restructured under ITA 2025. However, ITR forms are not part of the initial 37 forms enabled from 1 April 2026. They will be enabled in due course as part of the phased migration. The Income Tax Department and CBDT will notify specific dates for ITR form enablement. Keep checking the e-Filing portal and official CBDT circulars for updates.
Which are the completely new forms with no ITA 1961 equivalent?
Two forms are entirely new under ITA 2025 with no counterpart in ITA 1961: (1) Form 54 — Application for Renewal of an Advance Pricing Agreement (APA). Earlier, APA renewals had to be handled through the regular APA application form without a dedicated renewal mechanism. (2) Form 188 — Application for approval of a superannuation fund or gratuity fund. Taxpayers needing approval for these funds now have a standalone prescribed form for the first time.
Does this affect non-profit organisations and trusts filing under Section 12A / 80G?
Yes. Forms 10A, 10AB, and 10AC under ITA 1961 are now Forms 104, 105, and 106 respectively under ITA 2025. Additionally, the donation statement (10BD) becomes Form 113, and the donation certificate (10BE) becomes Form 114. NPOs, charitable trusts, educational institutions, and religious organisations need to use the new form numbers when filing or applying for fresh / renewal registrations from 1 April 2026.
Disclaimer: This page is prepared by Ankush Aggarwal & Associates for informational purposes based on the official Income Tax Forms Navigator issued by the Income Tax Department. While every effort has been made to ensure accuracy, tax laws and notifications are subject to change. This does not constitute legal or tax advice. Please consult a qualified Chartered Accountant or tax advocate before taking any compliance decision. For client-specific guidance, contact our office at aaaa.co.in/contact-us.
